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<h1>Reasoned stay orders under the Odisha Entry Tax Act are mandatory; refusal without reasons was set aside and remitted.</h1> The Commissioner's power to stay realization under Section 17(7) of the Odisha Entry Tax Act, 1999 operates during the pendency of an appeal and cannot be ... Exercise of statutory discretion in stay matters - Requirement to record reasons - Speaking Order - Power on the Commissioner to stay realization, in whole or in part, pending an appeal before the Tribunal. Stay of realization pending appeal - Reasoned exercise of statutory power - HELD THAT:- The Court held that once the statute confers power on the Commissioner to stay realization of tax, interest or penalty pending the second appeal, that power must be exercised in the manner intended by the legislation. Consideration of a stay application involves only a limited and tentative examination for the purpose of interim protection and does not prejudge or influence the merits of the appeal before the Tribunal. The reasoning in the impugned order, that pendency of the appeal itself made it inappropriate to examine the matter for stay, was held to defeat the object of Section 17(7). Since the order, though lengthy, did not contain the requisite reasons for refusal of stay, it was found to be contrary to the statutory requirement and was set aside, with remand for fresh consideration after hearing the petitioner, if necessary. [Paras 5, 6, 7] The impugned order was set aside and the stay application was remitted to the Commissioner for fresh decision by a reasoned order in accordance with law, uninfluenced by any observation in the writ proceedings. Final Conclusion: The writ petition was disposed of by setting aside the Commissioner's order refusing stay and remitting the matter for fresh consideration. The Court clarified that it had not examined the merits of the stay application. Issues: Whether the Commissioner could refuse stay of realization under Section 17(7) of the Odisha Entry Tax Act, 1999 without recording reasons, and whether the impugned order was liable to be set aside and remitted for fresh consideration.Analysis: Section 17(7) confers power on the Commissioner to stay realization, in whole or in part, pending an appeal before the Tribunal. The power is meant to operate during the pendency of the appeal and cannot be declined on the broad ground that any consideration of stay may touch upon the merits of the appeal. Any observation made while deciding stay is only tentative and does not bind or prejudice the Tribunal. Where the statute requires the power to be exercised in a particular manner, the authority must act accordingly and record proper reasons supporting its decision. An order declining to exercise such power without the requisite reasons defeats the legislative object of the provision.Conclusion: The impugned order was set aside for want of proper reasons and non-compliance with Section 17(7). The matter was remitted to the Commissioner for rehearing and fresh decision in accordance with law.
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